只有在企业正常的经营过程中运用的资产才被看作财产、厂房和设备。
Only assets used in the normal operations of the business should be classified as property, plant, and equipment.
固定资产，也称为非流动资产或为物业，厂房和设备，是在资产和财产不能轻易转换成现金的术语。
Fixed asset, also known as a non-current asset or as property, plant, and equipment, is a term used in accounting for assets and property which cannot easily be converted into cash.
在资本价值的租赁和租赁物的改良包括在财产，厂房和设备。
The capitalized value of leases and leasehold improvements included in property, plant, and equipment.
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